{
  "schema": "valtorum.usdv.reserve_report.v1",
  "asset": {
    "name": "Valtorum USD",
    "symbol": "USDV",
    "decimals": 6,
    "website": "https://valtorum.com"
  },
  "report": {
    "type": "issuer-signed reserve and circulating supply attestation",
    "status": "issuer_signed",
    "as_of": "2026-07-14T20:14:58Z",
    "prepared_at": "2026-07-15T15:15:00Z",
    "methodology": "Accountant report measures observed USDV supply across six configured live networks and applies a 105% reserve target convention. Issuer-controlled circulating supply exclusions are separately reported for DefiLlama methodology. AMM/pool balances are treated as market-accessible liquidity.",
    "attestation_type": "accountant supply and reserve target report",
    "accountant_attestation_status": "published"
  },
  "supply": {
    "total_supply_by_network": {
      "base": "1000000.000000",
      "polygon": "4700000.000000",
      "bnb_chain": "200000.000000",
      "tron": "1000000.000000",
      "xrpl": "76271000.000000",
      "stellar": "100000.000000"
    },
    "issuer_controlled_excluded_supply_by_network": {
      "base": "998979.676994",
      "polygon": "4699989.998018",
      "bnb_chain": "196734.048240",
      "tron": "TBD",
      "xrpl": "TBD"
    },
    "circulating_supply": "TBD_after_defillama_exclusions_across_all_networks"
  },
  "reserves": {
    "reported_reserve_assets_usd": "not_attested_by_this_report",
    "reserve_assets": [],
    "reserve_ratio": "105.00% target coverage convention",
    "reserve_source": "Kingswell & Sterling Accounting and Advisory Limited report; reserve target calculation, not custody asset verification",
    "reserve_target_usd": "87434550.000000",
    "observed_supply_usdv": "83271000.000000",
    "coverage_equity_usd": "4163550.000000"
  },
  "source_documents": [
    {
      "name": "USDV Supply and Reserve Report - Kingswell & Sterling Accounting and Advisory Limited",
      "url": "https://valtorum.com/reports/usdv-accountant-attestation-2026-07-15.pdf",
      "sha256": "288ce072ea1b751a1a7f31d36e6494bf5f7e137bd46294709f6de4422f128d39",
      "document_control": "USDV-ATR-2026-0714",
      "reporting_point": "2026-07-14T20:14:58Z"
    }
  ],
  "issuer_statement": "The attached Kingswell & Sterling Accounting and Advisory Limited report presents a point-in-time USDV network supply calculation and a 105% reserve target calculation. It reports observed supply of 83,271,000.000000 USDV, reserve target of USD 87,434,550.000000, coverage equity of USD 4,163,550.000000 and target coverage ratio of 105.00%. This report is referenced publicly with its SHA-256 hash. It should not be represented as a custody asset audit unless a separate custody/allocation report is published.",
  "hashes": {
    "canonical_json_sha256": "56c2077d142ca09f73493243a7f4506d68dc653a36cb3aa1767f5f09dc62191d"
  },
  "on_chain_anchors": [],
  "signatures": [
    {
      "chain_family": "EVM",
      "signer_label": "Base deployer / owner / mint authority",
      "signer_address": "0x3C8d9271CC15A225bD3A1345C1412B76F12A3A4d",
      "message": "Valtorum USD (USDV) issuer attestation\nReport path: .\\usdv-por\\public\\.well-known\\usdv-reserve-report.json\nReport schema: valtorum.usdv.reserve_report.v1\nReport as_of: 2026-07-14T20:14:58Z\nCanonical JSON SHA256: 56c2077d142ca09f73493243a7f4506d68dc653a36cb3aa1767f5f09dc62191d",
      "signature": "0xeba5845ffb3d4ca48e5ecf923100055541a92e8807a71b584858256a52722acc59ad3526c6e4d4961da47e9f926e0cbf6ff1c5a720c0f5edd21a7f5a744ba8271c"
    }
  ]
}